Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income taxes for the year 1949 in the amount of $8,315.70.
The question presented is whether payments made by petitioner in excess of $3,600 under a lease arrangement with his mother were deductible as rent under section 23(a) (1)(A) of the Internal Revenue Code of 1939.
Findings of Fact
The facts are partly stipulated and to the extent so stipulated are incorporated...
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